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V1955-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

Gratuitous contribution of separate property to community property is not subject to IHT or ITPAJD

A query was raised regarding the taxation of the contribution of separate property to a community property regime. The DGT determines that, as community property constitutes a separate estate without legal personality, it cannot be a taxable person for Inheritance and Gift Tax purposes.

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2024-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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